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V0383-24 ·12 March 2024 ·consulta-vinculante Medium impact
Tax

Gains from sale of shares in a German KG with Spanish real estate may be taxed in Spain

German residents wish to transfer shares in a German KG holding only real estate in Spain. The DGT determines that such gains may be subject to Spanish taxation under the double taxation treaty and domestic law.

In 6 key points

How it affects those involved

Spanish tax authorities may claim taxation on capital gains from the sale of shares in a German partnership holding real estate in Spain, based on the double taxation treaty and domestic rules.

Lifecycle

2024-03-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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